The Operations Excellence Audit Sheet

The Study and Assessment of Factors Affecting on Tax Lags in the Iranian Tax System (A Case Study of Mazandaran Province’s Tax Directorate General)

Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...

Using Internal Auditing in E-Banks and E-Credit Financial Institutes

Internal audit is a process affected by an entity ‘s board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance. This definition reflects certain fundamental concepts. Internal control is: • Geared to achievement of objectives in one or more categories operations, reporti...

The Impact of Accounting Court Auditors' Specialty on Responsiveness with the Mediating Role of Performance Audit Quality

Auditing is one of the subsystems that assesses the responsiveness for the consumption and utilization of public funds by examining and commenting on the accountability process. The subsystem consists of subsystems such as financial audit, compliance auditing, and performance auditing that help interact with other subsystems to perform and evaluate the process of accountability in a social orga...

Operations Research Applications in Audit Planning and Scheduling

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be...

CATIA V6R2011x Fact Sheet CATIA VIRTUAL DESIGN FOR PRODUCT EXCELLENCE VALUE AT A GLANCE